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    <title>2003 (12) TMI 313 - ITAT NAGPUR</title>
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    <description>The Tribunal partially allowed the appeal, directing the deletion of the addition on account of investment in household goods. However, it upheld the addition on account of foreign exchange, as the explanation provided lacked supporting evidence and the foreign exchange was treated as undisclosed income due to insufficient justification for its retention by the assessee.</description>
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      <description>The Tribunal partially allowed the appeal, directing the deletion of the addition on account of investment in household goods. However, it upheld the addition on account of foreign exchange, as the explanation provided lacked supporting evidence and the foreign exchange was treated as undisclosed income due to insufficient justification for its retention by the assessee.</description>
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